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A & M trust

Overview page. Subjects: Financial Institutions and Services — Accounting.

Abbreviation for accumulation and maintenance trust. See discretionary trust; *18–25 trust.

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ability to pay

Overview page. Subjects: Human Resource Management — Economics.

Generally a condition of an issuer of long-term debt to meet the principal and interest payments (cf. default). See credit analysis; credit ratings.

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ability to pay

Overview page. Subjects: Business and Management — Economics.

The principle that taxes should be levied on the basis of taxpayers' ability to pay. This normally leads to the view that as income or wealth increases, its marginal utility (its value to...

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ABMTN

Overview page. Subjects: Financial Institutions and Services — Accounting.

Abbreviation for asset-backed medium-term note.

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absolute advantage

Overview page. Subjects: Economics — Marketing.

The ability to produce an output using fewer inputs than other producers. With only one type of resource, such as hours of work, a producer with lower inputs has an absolute advantage. When...

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accelerated Cost Recovery System

Overview page. Subjects: Economics — Accounting.

In the USA, a system of depreciation designed to encourage capital investment by businesses. It permits a quicker recovery of an asset’s cost to provide higher tax benefits in the earlier...

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account executive

Overview page. Subjects: Economics — Business and Management.

The person in an advertising, marketing, or public-relations agency responsible for implementing a client's business. This involves carrying out the programme agreed between the agency and...

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account payee only

Overview page. Subjects: Financial Institutions and Services — Accounting.

Words printed between two vertical lines in the centre of a UK cheque that, in accordance with the Cheque Act 1992, make the cheque non-transferable. This is to avoid cheques being endorsed...

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account reconciliation

Overview page. Subjects: Financial Institutions and Services — Accounting.

1 A procedure for confirming that the balance in a chequebook matches the corresponding bank statement. This is normally done by preparing a bank reconciliation statement.

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accountability

Overview page. Subjects: Financial Institutions and Services — Accounting.

An obligation to give an account. For limited companies, it is assumed that the directors of the company are accountable to the shareholders and that this responsibility is discharged, in...

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